Trustees - TCGA92/S87
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Section 87 applies to years in which the trustees are non-resident for the whole tax year, TCGA92/S87(1). Trustees, unlike individuals, can still change their tax residence during the year for the years 2013-14 onwards. See CG38410 for guidance on the residence of trustees. If the trustees are resident in the UK even for one day section 87 will not apply and the trustees will be chargeable on gains accruing at any time in the tax year, TCGA92/S2(1A)(c)*.
Because section 87 uses the ITTOIA/S620 definition of settlement it is possible there is no identifiable person who is a trustee in the ordinary sense of the word. In this case TCGA92/S97(7A) provides trustee means the person who manages the settled property. In practice section 87 usually applies only to settlements that have identifiable trustees.
*This section was re-written for disposals from 6 April 2019 to section 1(A) see CG10150.